WAC 458-40-180 QUALITY CLASSES. In order to determine quality class by species of timber which is
subject to the timber excise tax, the following quality class tables are hereby adopted:

Definitions of Average Quality of Timber Harvested

In Stumpage Value Areas 1, 2, 3, 4, and 5

For Use With Stumpage Value Area Tables-Volume Percent of

Net Long Log Scale in Grade 4 and Better Logs

OLD GROWTH FINAL HARVEST

(Over 100 Years of Age)

Timber

Qual.

Code

Log Grade Specifications(1)

Douglas-fir

1

Over 50% No. 3 peeler & better log grade.

2

Over 40% Special Mill & better log grade.

3

15-40% Special Mill & better log grade.

4

Less than 15% Special Mill & better log grade.

Red Cedar

1

Over 20% No. 1 Sawmill & better log grade.

2

10-20% No. 1 Sawmill & better log grade.

3

Less than 10% No. 1 Sawmill & better log grade.

Noble Fir & Spruce

1

Over 35% Peeler grade or Select spruce grade & better.

2

15-35% Peeler or Select & better log grade.

3

Less than 15% Peeler or Select & better log grade.

Hemlock, White Fir & Other Conifer

1

Over 35% Special Mill & better log grade.

2

15-35% Special Mill & better log grade.

3

Less than 15% Special Mill & better log grade.

Hardwoods

1

All grades and pulpwood.

(1) See the Official Log Scaling & Grading Rules for the Puget Sound Log Scaling & Grading Bureau dated Jan. 1, 1969, as supplemented on Jan. 1, 1972. These are also used by the Columbia R., and Grays Harbor & Willapa Harbor Scaling & Grading Bureaus.

DEPARTMENT OF REVENUE STATE OF WASHINGTON

Definitions of Average Quality of Timber Harvested

In Stumpage Value Areas 1, 2, 3, 4, and 5

For Use With Stumpage Value Tables

Volume Percent of Net Long Log Scale

in Grade 4 and Better Logs

YOUNG GROWTH FINAL HARVEST

(Under 100 Years of Age – Exclude Thinnings)

Timber

Qual.

Class

Log Grade Specifications

Douglas-fir

1

Over 70% No. 2 Sawmill & better log grade.

2

40 to 70% No. 2 Sawmill & better log grade.

3

Less than 40% No. 2 Sawmill & better log grade.

Red Cedar

1

Over 20% No. 2 Sawmill & better log grade.

2

5 to 20% No. 2 Sawmill & better log grade.

3

Less than 5% No. 2 Sawmill better log grade.

Western Hemlock & Other Conifers

1

Over 50% No. 2 Sawmill & better log grade.

2

25 to 50% No. 2 Sawmill & better log grade.

3

Less than 25% No. 2 Sawmill & better log grade.

Hardwoods

1

All grades & pulpwood.

(1) See the Official Log Scaling and Grading Rules for the Puget Sound Log Scaling and Grading Bureau dated January 1, 1969, as supplemented on January 1, 1972. These are also used by the Columbia River, Grays Harbor and Willapa Harbor Scaling and Grading Bureaus.

DEPARTMENT OF REVENUE STATE OF WASHINGTON

Definitions of Average Quality of Timber Harvested

In Stumpage Value Areas 1, 2, 3, 4, and 5

For Use With Stumpage Value Tables

Volume Percent of Net Long Log Scale

In Grade 4 and Better Logs

THINNINGS

Timber

Qual.

Class

1

Harvested trees generally from older stands. Must average at least 16 inches DBH and over 60 feet of merchantable length with lower half relatively free of large limbs.

DOUGLAS FIR – Over 25% No. 2 Sawmill grade or better.

HEMLOCK AND OTHER CONIFER SPECIES – Over 20% No. 2 log grade or better.

HARDWOODS – All grades and pulpwood

2

Harvested trees generally must average at least 12 inches DBH and 48 feet of merchantable length. Small trees must be relatively free of large limbs and larger trees must have any large limbs spaced to allow the required percent of No. 3 Sawmill grade log recovery.

DOUGLAS FIR – Less than 25% No. 2 sawmill grade or better and less than 40% No. 4 Sawmill grade.

HEMLOCK AND OTHER CONIFER SPECIES – Less than 20% No. 2 log grade or better, and less than 40% No. 4 log grade.

3

Harvested trees generally either very small or very limby. Typical trees from very young stands, open grown trees, wolf type trees, and poor site trees.

DOUGLAS FIR – Over 40% No. 4 Sawmill grade.

HEMLOCK AND OTHER CONIFER SPECIES – Over 40% No. 4 log grade.

DEPARTMENT OF REVENUE STATE OF WASHINGTON

Definitions of Average Quality of Timber Harvested

IN EASTERN WASHINGTON

In Stumpage Value Areas 6, 7, 8, 9, and 10

For Use With Stumpage Value Tables

Volume Percent of Net Long Log Scale

in Grade 4 and Better Logs

MERCHANTABLE SAWTIMBER, ALL AGES

Timber

Qual.

Class

Log Grade Specifications(1)

Generalized

Description of

Harvested Timber

Ponderosa Pine

1

Less than 6 logs per M Bd. Ft. net log scale

Old growth large-sized ponderosa pine

Average 16-foot log 17" + in scaling diameter

2

6 to 10 logs per M Bd. Ft. net log scale

Average 16-foot log between 13" & 17" in diameter

3

More than 10 logs per M Bd. Ft. net log scale

2nd growth or "bull" pine. Average 16-ft. logs less than 13" in diameter.

Other Conifer

2

Less than 14 logs per M Bd. Ft. net log scale

Average 16-foot log 12" + in diameter

3

14 or more logs per M Bd. Ft. net log scale

Small 2nd growth "stud" log. Average log less than 12" in diameter

Hardwoods

1

All grades & pulpwood.

(1)In application, the quality of timber harvested in any quarter will be determined according to these definitions based on the number of logs per M board feet net log scale in 16-foot logs calculated by dividing the total scaling length of logs by 16-feet and then dividing that number by the total net log scale of harvested logs.

Small unit adjustments should be applied to harvest units(1) of less than 250 MBF per calendar year from units no less than one airline mile between the nearest points of the unit boundaries. Volumes shall be reported quarterly using adjustments based on removals during the reporting quarter.

Class

Volume

Value of Adjustment per MBF

1

0 – 50 MBF

-$15.00

2

51 – 100 MBF

-$12.00

3

101 – 150 MBF

-$9.00

4

151 – 200 MBF

-$6.00

5

201 – 250 MBF

-$3.00

6

251 + MBF

$0.00

If a harvester removes more than 250 MBF during the calendar year from a unit which he had previously cut and claimed the small unit adjustment, he shall pay the state the difference in the tax paid in claiming the small unit adjustment and the amount due without applying the adjustment.

(1)Harvest unit is defined as any single contiguous or closely adjacent area of harvest to which Harvester applies the same adjustment for: Volume per acre, logging conditions, hauling distance zones, and small unit adjustment.